Part 043 is used in one of Scheetz Corporation's products. The company's Accounting Department reports following costs of producing the 16,600 units of the part that are needed every year. Direct materials Direct labor Variable overhead Supervisor's salary Depreciation of special equipment Allocated general overhead Per Unit $3.80 $4.50 $7.50 $8.20 $8.80 $5.80 An outside supplier has offered to make the part and sell it to the company for $31.00 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The specia equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier's offer were accepted only $22,600 of these allocated general overhead costs would be avoided. Required: a. Prepare a report that shows the effect on the company's total net operating income of buying part 043 from the supplier rather than continuing to make it inside the company (Input the amount as a positive value.) Buy (Direct materials Direct labor Variable overhead Supervisor's salary Allocated general overhead Depreciation of special equipment Outside purchase price Total cost Make $ 63,080 74,700 124,500 136,120 22,600 421,000 $ 0